Concepedia

Arm's Length Attribution

Arm's Length Attribution is an accounting principle within international taxation that assigns profits to a permanent establishment by determining the hypothetical results of transactions between independent enterprises under comparable conditions, thereby distinguishing it from other attribution methods by its reliance on the arm’s length standard to ensure equitable profit allocation.

26

Publications

1.1K

Citations

44

Authors

45

Institutions

Publications per year

2017–2026

7

Parents

Publications

26

International Tax Coordination for a Second-Best World (Part I)

Wolfgang Schön · World Tax Journal · 2009 · 103 citations

, , +16

Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing

Ronald B. Davies, Julien Martin, Mathieu Parenti et al. · SSRN Electronic Journal · 2014 · 94 citations · Full text

, , +16

Country-by-Country Reporting and the International Allocation of Taxing Rights

Michelle Hanlon · Bulletin for international taxation · 2018 · 77 citations

, , +16

Relational exchanges versus arm’s-length transactions during institutional transitions

Jessie Qi Zhou, Mike W. Peng · Asia Pacific Journal of Management · 2009 · 76 citations

, , +13

Methods of Controlled Transactions and the Behavior of Companies According to the Public and Tax Policy

Constantinos Challoumis - Κωνσταντίνος Χαλλουμής · Economics · 2018 · 75 citations · Full text

, , +14

1–5 of 26

Authors

44

  1. JW
    Jiwei Wang

    Singapore Management University, Singapore

    2 publications · 32 citations

    2

    h-index

  2. CK
    Christian Keuschnigg

    University of St.Gallen, Switzerland

    2 publications · 85 citations

    2

    h-index

  3. HY
    Hongqi Yuan

    Fudan University, China

    2 publications · 32 citations

    2

    h-index

  4. RS
    Reuven S. Avi-Yonah

    University of Michigan, United States

    2 publications · 81 citations

    2

    h-index

  5. JQ
    Jessie Qi Zhou

    The University of Texas at Dallas, United States

    1 publications · 76 citations

    1

    h-index

1–5 of 44

Institutions

45

  1. Max Planck Institute for Tax Law and Public Finance

    Munich, Germany

    3 h-index

    3 publications

    78 citations

  2. University of Michigan

    Ann Arbor, United States

    2 h-index

    2 publications

    61 citations

  3. University of Oxford

    Oxford, United Kingdom

    2 h-index

    2 publications

    85 citations

  4. Max Planck Society

    Munich, Germany

    2 h-index

    2 publications

    126 citations

  5. Singapore Management University

    Singapore, Singapore

    2 h-index

    3 publications

    47 citations

  6. University of St.Gallen

    Saint Gallen, Switzerland

    2 h-index

    2 publications

    85 citations

  7. Fudan University

    Shanghai, China

    2 h-index

    3 publications

    47 citations

  8. Northern Arizona University

    Flagstaff, United States

    1 h-index

    1 publications

    32 citations

1–8 of 45

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 203 citations

    5

    h-index

  2. World Tax Journal

    4 publications · 193 citations

    4

    h-index

  3. Bulletin for international taxation

    2 publications · 134 citations

    2

    h-index

  4. Land Economics

    1 publications · 32 citations

    1

    h-index

  5. Economics

    1 publications · 75 citations

    1

    h-index

1–5